摘要
物资的管理在企业的生产经营中占据着重要地位,在采购、管理、使用等各方面发挥着积极的作用。对物资管理的控制,能够有效的提高企业的生产效率,降低生产成本,增加经济效益。所以,应该不断的加强物资管理内部控制的优化设计,提高物资的使用效率。本文主要对物资管理的内部控制中存在的难点进行专利分析,探寻提高物资管理水平的有效策略。
The management of materials has a significant position in the production and operation of enterprises,it plays a positive role in the purchase,management use and other aspects of the materia.Controling material management can effectively improve the production efficiency of enterprises,reduce production costs and increase economic efficiency.Therefore,we should strengthen the material management for the optimization design of the internal control in order to improve the efficiency of the use of materials.This paper mainly analysize the difficulties existing in the internal control of material management and quest for the effective strategies to improve the level of material management.
作者
王雪奇
Wang Xueqi(China Railway Tunnel Co., LTD., Zhengzhou Henan 450000)
出处
《河南科技》
2016年第24期42-43,共2页
Henan Science and Technology
关键词
物资管理
内部控制
优化设计
material management
internal control
the optimization design